Special Topic: Moving out of Germany

There are many reasons for moving away from its home country. Most of the time it is not for tax reasons, but has a family or economic background.

Tax law plays a major role here and careful and forward-looking planning is required to ensure that the move is also effective from a tax perspective.

Moving away does not always exempt the taxpayer from continuing to file tax returns. If there are still connecting factors in Germany, tax returns must continue to be filed for these. 

The tax liability is reduced when changing from unlimited tax liability with the world income to the purely domestic income. Nevertheless, they must be declared as limited taxpayers within the framework of a tax return.

Our services

  • Declaration of tax matters under foreign tax law
  • Audit of any application assessments and exercise of elective rights
  • Coordination of income distribution between State of residence and source State
  • Determination of any foreign progressive income
  • Determining the taxable rental income from a German property
  • Determination of any permanent establishments Income
  • Advertising expenses deduction for German employee income and residence abroad
  • Refund applications for withheld capital gains tax or other withholding taxes

The assessment in the international environment holds some specific aspects, which we gladly face on a daily basis. Feel free to contact us

Specialist topics

Income tax in the year of departure

Einkommensteuer im Wegzugsjahr - Infos erhalten
Einkommensteuer im Wegzugsjahr - Infos erhalten

In the year of departure, the last income tax assessment in Germany offers some special aspects, that deserve attention.

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Moving to the UAE

Infos zu Arbeiten in den VAE
Infos zu Arbeiten in den VAE

Moving out of Germany brings some changes in tax, law and social security. You should deal with these issues in good time. We provide you initial information.

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YOUR KEy CONTACT

Ralf Löbker

DELTAKAP International Tax Consulting

Managing Director, Tax Advisor LL.M. (International Tax Law), CPAA (United Arab Emirates)

Further topics from our consulting practice

DELTAKAP International Tax
DELTAKAP International Tax
Besteuerung elektronischer Dienstleistungen

Electronic services according to the USTG (M-O-S-S)

Find out what you should bear in mind when taxing electronic services.

DELTAKAP International Tax
DELTAKAP International Tax
Besteuerung elektronischer Dienstleistungen

Working abroad: United Arab Emirates

A stay in the Gulf region holds some tax traps. Be aware of these tax and DTA topics.